I don't really think the issue is taxes. The fact the more and more, the default buying habit is to buy on the internet means there is less and less viable business with a brick and mortar shop where you have to pay rent. The U.K is not an exception. In France, Spain, Portugal, I have seen the same things : Either you are a business that sells services, fast food or anything else that is either hardly movable on the internet, or has a significant advantage being able to buy things right away (vape for example, like tobacco shop, you don't want to wait tomorrow to have your nicotine fix), or you die off.

It's also a vicious circle : Because there is less and less physical shop selling specific goods, you have to turn to the internet, which mean local businesses get less traffic and die off. If you have any slightly niche hobby and do not live in a major metropolis, you are SoL. As an example, I would have to go 200km away to buy raw leather and leatherwork tools despite living in one of the biggest city in my country.